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ISBN 13 : 9781907026713
Total Pages : 26 pages
Book Rating : 4.11/5 ( download)
Download or read book Exposure Draft, Presentation of Items of Other Comprehensive Income (proposed Amendments to IAS 1) written by and published by . This book was released on 2010 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.82/5 ( download)
Download or read book Presentation of Items of Other Comprehensive Income written by and published by . This book was released on 2011 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.14/5 ( download)
Download or read book Snapshot written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.25/5 ( download)
Download or read book Snapshot: Presentation of Items of Other Comprehensive Income (limited Amendments to IAS 1) ; Exposure Draft written by and published by . This book was released on 2010 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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ISBN 13 :
Total Pages : 854 pages
Book Rating : 4.98/5 ( download)
Download or read book The Effects of Other Comprehensive Incom Disclosures and Presentation Formats on Investors and Managers Judgments written by and published by . This book was released on 2013 with total page 854 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 2010, Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) have published many accounting standards relating to Other Comprehensive Income (OCI) items, starting with the issuance of a Staff Draft of an Exposure Draft on financial statement presentation in 2010, Accounting Standard Update (ASU) No. 2011-05 in 2011 and Amendments to IAS 1 in 2012, respectively. This study primarily investigated whether alternative financial statement presentation formats affected (a) investors' ability to detect earnings management, and (b) managers' willingness to engage in earnings management. The impacts of OCI disclosures and presentation formats were experimentally assessed in two experiments. In Experiment 1, I manipulated three forms of financial statement presentation formats (SD, ONE and TWO), two levels of non-professional investors' knowledge (High and Low) and two types of investors (Professional and Non-professional) in a 3*2*2 reduced factorial design.
Author : International Accounting Standards Board
Publisher :
ISBN 13 : 9781907026713
Total Pages : 32 pages
Book Rating : 4.11/5 ( download)
Download or read book Exposure Draft, Presentation of Items of Other Comprehensive Income (proposed Amendments to IAS 1) written by International Accounting Standards Board and published by . This book was released on 2010 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.70/5 ( download)
Download or read book Financial Instruments written by International Accounting Standards Committee and published by . This book was released on 2000 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Francesco Bellandi
Publisher : John Wiley & Sons
ISBN 13 : 1119950961
Total Pages : 459 pages
Book Rating : 4.67/5 ( download)
Download or read book Dual Reporting for Equity and Other Comprehensive Income under IFRSs and U.S. GAAP written by Francesco Bellandi and published by John Wiley & Sons. This book was released on 2012-05-21 with total page 459 pages. Available in PDF, EPUB and Kindle. Book excerpt: Under IFRS, U.S. GAAP, and the SEC rules and regulations, business enterprises must recognise measure and disclose information regarding equity items on the face of the statement of financial position, other specific statements, or in the notes to the financial statements. However, under both IFRS and U.S. GAAP there is no all-inclusive general standard on stockholders’ equity. This book clarifies the process of reporting stockholders’ equity in a manner which can be reconciled under all the relevant standards. “Not only has the author addressed the informational needs of the players in the accounting industry, he has also drawn, based on his vast experience, practical implications of reporting under both standards.” —Noraini Mohd Nasir, Journal of Financial Reporting and Accounting
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.65/5 ( download)
Download or read book IFRS 1 written by International Accounting Standards Board and published by . This book was released on 2003 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Committee
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.78/5 ( download)
Download or read book Presentation of Financial Statements written by International Accounting Standards Committee and published by . This book was released on 1997 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
